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John L. Mcclellan Collection Container List Range R Through Range V (Political Oversize Items) Box 1 – Box 1079 File Numbers Are Inside Brackets [ ]
John L. McClellan Collection Container List Range R through Range V (Political Oversize Items) Box 1 – Box 1079 File numbers are inside brackets [ ] Range: R: 1 Box 1 Dates: 1942 Arkansas Counties Correspondence: 1942 Arkansas County [1] Ashley County [2] Baxter County [3] Benton County [4] Bradley County [5] Boone County [6] Calhoun County [7] Carroll County [8] Chicot County [9] Clark County [10] Clay County [11] Clebourne County [12] Cleveland County [13] Columbia County [14] Conway County [15] Craighead County [16] Crawford County [17] Crittenden County [18] Cross County [19] Dallas County [20] Drew County [21] 1 Desha County [22] Faulkner County [23] Franklin County [24] Fulton County [25] Garland County [26] Grant County [27] Greene County [28] Hempstead County [29] Hot Spring County [F30] Howard County [31] Independence County [32] Izard County [33] Jackson County [34] Jefferson County [35] Johnson County [36] Lafayette County [37] Lawrence County [38] Lee County [39] Lincoln County [40] Little River County [41] Logan County [42] Lonoke County [43] Madison County [44] Marion County [45] Miller County [46] Mississippi County [47] Monroe County [48] Montgomery County [49] Nevada County [50] Ouachita County [51] Perry County [52] Phillips County [53] Pike County [54] 2 Poinsett County [55] Polk County [56] Pope County [57] Prairie County [58] Pulaski County [59A-59C] Randolph County [60] Saline County [-61] Scott County [62] MISSING Searcy County [63] Sevier County [-64] Sebastian County [65] Sharp County [66] St. Francis County [67] -
Abusive Tax Practices: the 100-Year Onslaught on the Tax Code Arthur Acevedo
Barry Law Review Volume 17 Article 2 Issue 2 Spring 2012 2012 Abusive Tax Practices: The 100-Year Onslaught on the Tax Code Arthur Acevedo Follow this and additional works at: https://lawpublications.barry.edu/barrylrev Part of the Tax Law Commons Recommended Citation Arthur Acevedo (2012) "Abusive Tax Practices: The 100-Year Onslaught on the Tax Code," Barry Law Review: Vol. 17 : Iss. 2 , Article 2. Available at: https://lawpublications.barry.edu/barrylrev/vol17/iss2/2 This Article is brought to you for free and open access by Digital Commons @ Barry Law. It has been accepted for inclusion in Barry Law Review by an authorized editor of Digital Commons @ Barry Law. : The 100-Year Onslaught on the Tax Code ABUSIVE TAX PRACTICES: THE 100-YEAR ONSLAUGHT ON THE TAX CODE Arthur Acevedo* [The tax evader is] in every respect, an excellent citizen, had not the laws of his country made that a crime which nature never meant to be so. -Adam Smith' I've not in my practice seen penalties be a deterrent factor on any action that's being taken by a taxpayer. 2 -N. Jerold Cohen I. INTRODUCTION On January 26, 2011, forty-one federally elected officials 3 sponsored a bill in the House of Representatives to terminate the Income Tax Code. If passed, this bill, touted as the "Tax Code Termination Act,A' would have abolished income taxes "for any taxable year beginning after December 31, 2015." 5 This bill was never passed. In 2013, the Internal Revenue Code ("Code") will mark 100 years. Attacks on the tax policy generally, and on the Code specifically, have formed part of the income tax landscape since the enactment of the Code in 1913. -
American Tax Resisters
American Tax Resisters AMERICAN TAX RESISTERS Romain D. Huret Cambridge, Massachusetts, and London, En gland 2014 Copyright © 2014 by the President and Fellows of Harvard College All rights reserved Printed in the United States of America Publication of this book has been supported through the generous provisions of the Maurice and Lula Bradley Smith Memorial Fund. Library of Congress Cataloging- in- Publication Data Huret, Romain. American tax resisters / Romain D. Huret. pages cm Includes bibliographical references and index. ISBN 978- 0- 674- 28137- 0 (alk. paper) 1. Taxation— United States— History. 2. Income tax— United States— History. 3. Tax evasion— United States— History. 4. Finance, Public— United States— History. 5. Equality— United States— History. I. Title. HJ2362.H87 2014 336.200973—dc23 2013032961 To Ariane, Emilien, Melvil, and Raphaël Contents Prologue 1 1. Unconstitutional War Taxes 13 2. Down with Internal Taxes 45 3. The Odious Income Tax 78 4. Not for Mothers, Not for Soldiers 110 5. The Bread- and- Circus Democracy 141 6. From the Kitchen to the Capital? 173 7. The Tyranny of the “Infernal Revenue Ser vice” 208 8. Tea Parties All Over Again? 241 Epilogue 274 List of Abbreviations 283 Notes 285 Ac know ledg ments 356 Index 359 American Tax Resisters Prologue In this world nothing can be said to be certain, except death and taxes. —Benjamin Franklin (1789) Benjamin Franklin’s witty remark is familiar today to most American citizens. Each year, on April 15, many share his fatalistic sentiment when they rush to fi ll in their tax return and send it to the Internal Revenue Ser vice. -
Tax Notes Cover.Qxd
tax notes Volume 118, Number 1 January 7, 2008 s p e c i a l s u p p l e m e n t Tax Partner Pillsbury Winthrop Shaw Pittman LLP As Certain as Death — Quotations About Taxes (2008 Edition) Compiled and Arranged by Jeffery L. Yablon Jeffery L. Yablon is a partner in the Washington, D.C., office of Pillsbury Winthrop Shaw Pittman LLP. Containing 1,371 quotations, this is an expansion of seven prior collections published in Tax Notes over the last 14 years. As before, to provide organization the collection is divided into eight somewhat arbitrary and overlapping categories. No claim of completeness is made. For a variety of reasons, many quotations were considered but not included. Thanks to Eileen Brownell, Terry Cuff, Jeff Gottlieb, Eric M. Green, Eric R. LoPresti, Sue Mills, Jody Robinson, Allan Sloan, Lynn Soukup, Jeff Vesely, Bob Wells, and Steve Zisser for their help in finding quotations and/or otherwise supporting this project. Thanks also to Cory Bingaman, who provided outstanding secretarial assistance and skillfully created and manipulated the computerized database. And very special thanks to Jean L. Yablon. Interested Tax Notes readers are invited to send additional quotes for possible inclusion in a future edition to Jeffery L. Yablon, c/o Pillsbury Winthrop Shaw Pittman LLP, 2300 N Street NW, Washington, DC 20037 or via email to [email protected]. None of the quotations presented herein constitute formal written tax advice. These quotations are not intended to and cannot be used for the purpose of avoiding tax penalties or for promoting, marketing, or recommending any transaction or investment. -
CAROLYN C. JONES Permanent Contact Information
CAROLYN C. JONES Permanent Contact Information: Orville L. and Ermina D. Dykstra Chair in Income Tax Law The University of Iowa College of Law 476 Boyd Law Building Iowa City, Iowa 52242 Phone: 319-335-9882 Email: [email protected] ACADEMIC EMPLOYMENT EXPERIENCE Orville L. and Ermina D. Dykstra Chair in Income Tax Law, University of Iowa College of Law, July 2016-Present F. Wendell Miller Professor of Law, University of Iowa College of Law, July 2010-July 2016 Dean and F. Wendell Miller Professor of Law, University of Iowa College of Law, July 2004-June 2010 Visiting Professor of Law, Moritz College of Law, The Ohio State University, 2003-2004 Professor of Law, University of Connecticut School of Law, 1990-2004 Visiting Professor of Law, Washington University School of Law, Spring 1999 Associate Dean for Academic Affairs, University of Connecticut School of Law, 1994-1997 Visiting Professor of Law, University of Exeter, Fall 1993 Visiting Professor of Law, University of Connecticut School of Law, 1989-1990 Visiting Professor of Law, University of Iowa College of Law, Summer 1989 Professor of Law, St. Louis University School of Law, 1989-1990 Associate Professor of Law, St. Louis University School of Law, 1986-1989 Visiting Associate Professor of Law, University of Iowa College of Law, 1986-1987 Assistant Professor of Law, St. Louis University School of Law, 1982-1986 FORTHCOMING PUBLICATIONS Eleanor Roosevelt’s Tax Returns, Modern American History (forthcoming) Seeing Taxation in the Mid-Twentieth Century: U.S. Tax Compliance in THE LEAP OF FAITH (ed. Sven Steinmo) (forthcoming) Carolyn C. -
CAROLYN C. JONES Permanent Contact Information
CAROLYN C. JONES Permanent Contact Information: Dean Emerita and F. Wendell Miller Professor of Law The University of Iowa College of Law 476 Boyd Law Building Iowa City, Iowa 52242 Phone: 319-335-9882 Email: [email protected] ACADEMIC EMPLOYMENT EXPERIENCE F. Wendell Miller Professor of Law, University of Iowa College of Law- July 2010 - Present Dean and F. Wendell Miller Professor of Law, University of Iowa College of Law - July 2004 through June 2010 Visiting Professor of Law, Moritz College of Law, The Ohio State University, 2003 - 2004 Professor of Law, University of Connecticut School of Law, 1990 to 2004 Visiting Professor of Law, Washington University School of Law, Spring 1999 Associate Dean for Academic Affairs, University of Connecticut School of Law, 1994-1997 Visiting Professor of Law, University of Exeter, Fall 1993 Visiting Professor of Law, University of Connecticut School of Law, 1989-1990 Visiting Professor of Law, University of Iowa College of Law, Summer 1989 Professor of Law, St. Louis University School of Law, (on leave), 1989-1990 Associate Professor of Law, St. Louis University School of Law, 1986-1989 Visiting Associate Professor of Law, University of Iowa College of Law, 1986-1987 Assistant Professor of Law, St. Louis University School of Law, 1982-1986 Carolyn C. Jones – Curriculum Vita October 15, 2012 PUBLICATIONS Bonds, Voluntarism and Taxation in 2 Studies in the History of Tax Law (John Tiley, ed) (2007). Hard Shells of Community: Tax Equity Debates within the National Council of Churches after World War II in Tax Justice: The Ongoing Debate (Joseph J. -
Toil, Taxes, and Trouble;
university of Connecticut libraries HJ 4653.C6K4 Toil, taxes, and trouble; 3 1153 D05731bb fl o TOIL, TAXES AND TROUBLE '00Y&&& Toil, Taxes and Trouble By Vivien Kellems With an Introduction by Rupert Hughes New York E. P. DUTTON & CO., INC. 1952 Copyright, 1952, by Vivien Kellems All Rights Reserved. Printed in the U.S.A. FIRST EDITION No part of this book may be reproduced in any form without permission in writing from the publisher except by a reviewer who wishes to quote brief passages in con- nection with a review written for inclusion in magazine or newspaper or radio broadcast. Library of Congress Catalog Card No. 52-8834 TO MY MOTHER LOUISA FLINT KELLEMS A PIONEER WOMAN WHO UNDERSTOOD AND LOVED HER AMERICAN HERITAGE OF FREEDOM TABLE OF CONTENTS PAGE PREFACE 7 INTRODUCTION BY RUPERT HUGHES 8 CHAPTER i. "That All the World Should Be Taxed" 17 ii. Our Right to Own Something 31 in. We Lose It 47 iv. A Chain Is Forged 61 v. The Test Case 70 vi. I Refuse 74 vii. Mr. Snyder Grabs 89 viii. I Sue 105 ix. The Judge Decides 115 x. The Jury Decides 121 xi. The Judge Finds 134 xii. "Nothing Is So Powerful as an Idea Whose Time Has Come" 152 Preface Very often in making friends with a new book, I dip into it at random, reading bits here and there, or even turning to the last chapter to see how it ends, or what the author concludes and recommends. If this sampling proves suf- ficiently interesting, I then begin at the beginning and read straight through. -
Extensions of Remarks (PDF 9MB)
January 30, 19/5 EXTENSIONS OF REMARKS 1951 security cost-of-living benefit increases not By Mr. RHODES: By Mr. ASPIN: be enacted; to the Committee on Ways and H. Res. 121. Resolution to establish a select H .R. 2494. A bill to provide for the convey Means. committee of the House to conduct an in ance to the Boy Scouts of certain real prop By Mr. McFALL (for himself, Mr. vestigation and study with respect to intel erty i ll the Chequamegon National Forest in REUSS, Mr. BRADEMAS, Mrs. BURKE ligence activities carried out by or on behalf Wiscon:in; t o the Committee on Agriculture. of California, Mr. CARR, Mr. DowNEY, of the Federal Government; to the Com By Mr. BURKE of Massachusetts: Mr. HARKm, Mr. LEVITAS, and Mrs. mittee on Rules. H .R. 2495. A bill for the relief of Miss SCHROEDER} : H. Res. 122. Resolution to establish a select Malgorzata Kuzniarek Czapowski; t o t he H. Con. Res. 85. Concurrent resolution to committee of the House of Representatives Committee on the Judiciary. express the sense of the Congress that the to investigate actions necessary to locate By Mr. COCHRAN: President should not impose any tariff or Americans reported missing in action while H.R. 2496. A bill for the relief of Weat h other import restriction on petroleum or serving as members of the Armed Forces in ersby Bodbold Carter, Jr., and Richard T . petroleum products before April 1, 1975; to Southeast Asia during the Vietnam confiict; Harriss III; to the Committee on Interior and the Committee on Ways and Means. -
American Progress and the Ultraconservative Movement
Radical Americas Special issue: Radical Periodicals Article Taxation as tyranny: American Progress and the ultraconservative movement John S. Huntington Houston Community College; [email protected] How to Cite: Huntington, J.S. ‘Taxation as tyranny: American Progress and the ultraconservative movement.’ Radical Americas 3, 1 (2018): 10. DOI: https://doi.org/10.14324/111.444.ra.2018.v3.1.010. Submission date: 30 June 2018; Publication date: 30 November 2018 Peer review: This article has been peer reviewed through the journal’s standard double blind peer-review, where both the reviewers and authors are anonymised during review. Copyright: c 2018, John S. Huntington. This is an open access article distributed under the terms of the Creative Commons Attribution License (CC BY) 4.0 https://creativecommons.org/licenses/by/4.0/, which permits unrestricted use, distribution and reproduction in any medium, provided the original author and source are credited • DOI: https://doi.org/10.14324/111.444.ra.2018.v3.1.010. Open access: Radical Americas is a peer-reviewed open access journal. Abstract Willis E. Stone watched aghast as mid-century liberals expanded the size and power of the federal government. Stone, a former industrial engineer and unbending anti-statist, believed this liberal surge obfuscated and abetted an imminent red tide of communism. He founded the American Progress Foundation and its flagship periodical, American Progress, to spread a hardline libertarian message, hoping to spark conservative resistance against federal power. In the pages of American Progress, Stone and a coterie of other right-wingers published conspiratorial, anti-statist diatribes and promoted Stone’s proposal, the Liberty Amendment, to repeal the Sixteenth Amendment. -
Women in the Profession, and It Had Been Assumed That Only the Convention Approved, and the First Women’S Badge Was Men Would Join.”—Nancy Hill, the Bent, Fall 1985
This is the first of three articles to mark the 50th anniversary of womenBent. being initiated in the Association. The second will be in the Spring No Bent! All Women Were Given Was A Badge by Jill S. Tietjen, P.E., Virginia Alpha ’76 original engineering societies that founded the United T MIGHT SURPRISE our current collegiate members to find out that the major engineering profes- Engineering Society in 1904, include the American Soci- sional societies, including Tau Beta Pi, did not ety of Civil Engineers (ASCE), the American Institute admit women for many years. When they finally of Mining Engineers (AIME) (now called the American decided to do so, women were often not admitted Institute of Mining, Metallurgical and Petroleum Engi- i neers), the American Society of Mechanical Engineers as full members but instead as “associates” or, in the case of ΤΒΠ, with a “Women’s Badge.” Indeed, it w asn’t until (ASME), the American Institute of Electrical Engineers decades (AIEE—a predecessor organization to the Institute of after the Electrical and Electronics Engineers—IEEE), and the institu- American Institute of Chemical Engineers (AIChE). tion of the The years of founding are ASCE—1852, AIME—1871, Women’s ASME—1880, AIEE—1884, and AIChE—1908. None Badge that of these societies admitted women at the time of their women founding. were finally able to Cultural Norms of the Time join as full They were reflecting the cultural norms of the time. members. When the United States Military Academy (USMA) This was established in 1802 to educate engineers, it did not article admit women. -
Abusive Tax Practices: the 100-Year Onslaught on the Tax Code, 17 Barry L
UIC School of Law UIC Law Open Access Repository UIC Law Open Access Faculty Scholarship 1-1-2012 Abusive Tax Practices: The 100-Year Onslaught on the Tax Code, 17 Barry L. Rev. 179 (2012) Arthur Acevedo John Marshall Law School Follow this and additional works at: https://repository.law.uic.edu/facpubs Part of the Legal History Commons, Taxation-Federal Commons, and the Tax Law Commons Recommended Citation Arthur Acevedo, Abusive Tax Practices: The 100-Year Onslaught on the Tax Code, 17 Barry L. Rev. 179 (2012) https://repository.law.uic.edu/facpubs/1 This Article is brought to you for free and open access by UIC Law Open Access Repository. It has been accepted for inclusion in UIC Law Open Access Faculty Scholarship by an authorized administrator of UIC Law Open Access Repository. For more information, please contact [email protected]. ABUSIVE TAX PRACTICES: THE 100-YEAR ONSLAUGHT ON THE TAX CODE Arthur Acevedo* [The tax evader is] in every respect, an excellent citizen, had not the laws of his country made that a crime which nature never meant to be so. -Adam Smith' I've not in my practice seen penalties be a deterrent factor on any action that's being taken by a taxpayer. 2 -N. Jerold Cohen I. INTRODUCTION On January 26, 2011, forty-one federally elected officials 3 sponsored a bill in the House of Representatives to terminate the Income Tax Code. If passed, this bill, touted as the "Tax Code Termination Act,A' would have abolished income taxes "for any taxable year beginning after December 31, 2015." 5 This bill was never passed. -
Women Leading Utilities
Women Leading Utilities The Pioneers and Path to Today and Tomorrow by Steve Mitnick Women Leading Utilities The Pioneers and Path to Today and Tomorrow by Steve Mitnick i Also by Steve Mitnick Lines Down How We Pay, Use, Value Grid Electricity Amid the Storm 2013 Lewis Latimer e First Hidden Figure 2020 Women Leading Utilities The Pioneers and Path to Today and Tomorrow by Steve Mitnick Public Utilities Fortnightly Lines Up, Inc. Arlington, Virginia iii © 2021 Lines Up, Inc. All rights reserved. Printed in the United States of America. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced in any form or by any means without the prior written permission of the publisher. The digital version of this publication may be freely shared in its full and final format. Library of Congress Control Number: 2021909528 Author: Steve Mitnick Editor: Lori Burkhart Assistant Editors: Rachel Moore, Angela Hawkinson Production: Mike Eacott Cover Ilustration: Paul Kjellander Interior Illustrations: Dennis Auth For information, contact: Lines Up, Inc. 3033 Wilson Blvd Suite 700 Arlington, VA 22201 First Printing, June 2021 ISBN 978-1-7360142-3-3 V. 1.01 Printed in the United States of America. To my daughter Leana Gayle Mitnick who started her career in the utilities industry last year at JERA, Japan’s largest power generation company. e cover painting entitled “Like em I Can Be Anything” is by Paul Kjellander, the President of the Idaho Public Utilities Commission and President of the National Association of Regulatory Utility Commissioners, commonly referred to by its acronym NARUC.